https://www.taxtmi.com/caselaws?id=73637 The Member (J) allowed the appeal, set aside previous decisions, and remanded the case to the Assistant Collector for a fresh review. The Assistant Collector was directed to verify Customs records, check the duplicate Bill of Entry for shortages, and consider all documentary evidence provided by the appellant within six months. The demand for the Bombay Port Trust's short landing certificate was deemed unjustified, and the appellant's claim was supported by evidence of a joint survey and weighment at the BPT Weigh-bridge. en-us Thu, 28 Jan 1988 00:00:00 +0530 Thu, 02 Jun 2011 15:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73637 The Member (J) allowed the appeal, set aside previous decisions, and remanded the case to the Assistant Collector for a fresh review. The Assistant Collector was directed to verify Customs records, check the duplicate Bill of Entry for shortages, and consider all documentary evidence provided by the appellant within six months. The demand for the Bombay Port Trust's short landing certificate was deemed unjustified, and the appellant's claim was supported by evidence of a joint survey and weighment at the BPT Weigh-bridge. Case-Laws Customs Thu, 28 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73637